According to the National Association of Home Builders, a construction cost breakdown sheet is a list of costs related to the construction of a new home. Comparisons of these cost breakdowns help establish the average sales price of new homes.
The National Association of Home Builders reports that a construction cost breakdown includes broad categories for the land, financing and sales commissions. Additionally, it includes a more detailed list of expenses for items such as paint and electrical and plumbing fixtures that are broken down by percentage of the total cost. These figures are obtained by surveying builders and evaluating the responses to determine average costs.